Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 1. Tax on Distributors

Section 30104

30104. Common carrier of passengers. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes or tobacco products on the facilities of the carrier. Whenever cigarettes or tobacco products are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell cigarettes or tobacco products on those facilities, the tax imposed by Section 30101 and 30123, and 30131.2 shall not be levied with respect to the sales of the cigarettes or tobacco products by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell cigarettes or tobacco products on the facilities of the carriers, as the case may be, for the privilege of making sales in California at the same rate as set forth in Section 30101 and 30123, and 30131.2. Those common carriers and authorized persons shall pay the tax imposed by this section and file reports with the board, as provided in Section 30186.

History.—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" and "and 30123" after "Section 30101" throughout the section, and substituted "Those" for "Such" in the last sentence. Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, substituted "the" for "such" after "the facilities of" in the first sentence; and added ", and 30131.2" after "the tax imposed by Section 30101 and 30123", deleted "such" after "the privilege of making", and added ", and 30131.2" after "set forth in Section 30101 and 30123" in the second sentence.